Det finns lagar som reglerar hur företagen ska upprätta och slutföra sin redovisning och hur redovisningen utvecklas är ett ständigt pågående arbete. Bokföringsnämnden har sedan 2004 arbetat med att ta fram förenklade regler för svenska onoterade företag som benämns K-regelverket och har som syfte att underlätta för företagen i sin redovisning. Studien fokuserar på hur materiella anläggningstillgångar ska redovisas efter anvisningarna i K3.Värderingsförutsättningarna för materiella anläggningstillgångar har ändrats i och med en reglering i K3. Tillgångens anskaffningsvärde ska fördelas på komponenter istället för att redovisas som en helhet, detta för att tydligare spegla tillgångens förbrukningskapacitet. För att dela upp en tillgång ska komponenterna ha betydande värde i förhållande till tillgångens totala anskaffningsvärde.

In the project Echoing Nature i have searched a design for an exhibi¬tion concept. That visualizes the natural phenomenon of self-assem¬bling materials in a simplified way. My question is, how can you emo¬tionally re-connect the modern man to nature and raise awareness. I assume my thesis that the experience of a natural phenomenon can inspire us to see a bigger context, provoke curiosity and generate an initial sense of belonging to nature. The result is an interactive sculp¬ture that consists of 3-dimensional Tetris blocks.

When it comes to investigating the motives behind activism, the members of political study have a lot to say. I aimed to critiqually rewiev this in my thesis. I asked the question ?What do the actor themselves claim lay behin their decision to become motivated?? To highlight this complex dilemma, I sought to discuss new social movement theory by comparing it to reality. This includes a literate examination on contemporary political science approaches, and a study of two organisations in the south of Sweden, choosen not to despise any excisting theory, but to give it a sense of reality.

The aim of this thesis is to explore the job satisfaction of librarians and try to nuance stereotypes, which the public has and which still exist in massmedia concerning librarians and their work. The study is qualitative and based mainly on semistructured interviews with ten libraries born between 1937s and 1973s of which eight are women and two men. Furthermore, I have divided them into two groups according to age in order to see if there are differencies between the older and the younger concerning job satisfaction. In addition, I have used participant observation to some extent. My assumption is that job satisfaction is effected both by individual factors and environmental factors at work.

My purpose with this study was to research how a few teachers work with the children in preschool class to achieve a group that the children feel safe and comfortable with. Every human being has got the need to feel safe and with this study I want to illustrate the importance about working to achieve safety for children in preschool class, and environment that is new to them. In order to try to get answers to my research questions I have interviewed five preschool class teachers. The results showed that the teachers work in a way that makes the children feel safe by helping them establish the daily routines and common rules for the preschool class. They also let the children in the preschool class get to know each other and other children in the school by play and shared activities.

The aim of this work was to investigate how it is to move in hierarchy from crew toofficer within the seafaring profession and how to be affected by this. How you areperceived by the crew when going from to represent a part of a system to represent adifferent part of the same system and if you are ready to assume the responsibilities of thenew role entails?This is relevant and interesting as we will soon is facing at this transition. The work isbased on a qualitative approach. The choice of this method gave the information neededfor a perfect result.Interviews were conducted through personal meetings with active officers which alsoprovided the opportunity to ask follow-up questions and the respondents were given theopportunity to share their experiences.

The paper examines Philosophy with children as a pedagogical method for schools to practice. The questions I have posed are:Why philosophize with children and teenagers?How does Philosophy with children work?What, in the organized structure of the philosophical inquiry, can be emphasized as favourable for learning?How carefully is the structure of the philosophical inquiry really followed in practice?How can philosophy be applied as a pedagogical model?The theoretical framework of this inquiry consists of a discussion about a thirst for learning that exceeds the explicit and direct usability that motivates vocational training.I have used two different kinds of methods. The main method is a literary analysis of some of the literature in this field. This analysis is compared to field observations of children participating in communities of inquiry in school.The basic assumption is that practicing the ability of philosophical thinking can help children develop a more profound way of understanding who they are and how the world in which they exist works.

In this essay I analyze the way my collection of poetry relates to the concept cyclic. What is cyclic and what different interpretations are there concerning the concept? Which other related concepts are there regarding things that seem to reoccur regularly? How does the cyclical, the circular, relate to the linear in regard, for example, to the perception of time? Life often creates the sense that different phenomena and experiences repeat themselves. Different processes are conducted according to regular or irregular cyclical phases, situations seem familiar and events can be relived.         Starting from my writing project Sinnligt kviller, a collection of poems, I discuss these questions in themselves and the impact they have had on my collection. I describe the phenomenon cyclic as a result of the emotions and moods this term creates in a more or less decisive way.         The intention with this paper is to show how Sinnligt kviller offers different perspectives of and reflections upon the various feelings provoked by the cyclic in our lives, feelings that are given my own voice in the literary text under study..

Girls with foreign background is the group that is most left outside the sports movement in Sweden and the ones with the least sports habit. Sports assumed to provide an arena for integration that these girls are being left outside from. The Swedish sports movement has adapted the conditions for them as a way to encourage them to participate in sports, but there are still lots of girls with foreign background that stands outside the sports movement. One input that the Swedish National Association has done for children and young adults is to adopt the Drive-in-sport, which can work as an entrance to the sports movement. The aim of the study is therefore to investigate which barriers, motivators and requests girls in Sweden with foreign background have to participate in Drive-in-sports.

The purpose of this investigation was to investigate how being outdoors and participating in physical activities affect the concentration in a collection situation among children.The methods I chose were observation of two groups of children two times each and interviews with four educators.The results showed that the concentration in the collected situation depends on past activity, where it has taken place and that the environment has an impact. If the previous activity been more active and physical the subsequent collected situation is calmer and the children more concentrate. The facts that the children have been outside in an inspiring environment that encourage playing and movement also have a position impact on the child´s ability to concentrate. The collected situation is an important moment in the preschool day when the kids need to congregate and get a chance for social interaction and a sense of togetherness with all the children and teachers. The conclusion is that there is a relationship between movement, physical activity and an increased concentration.

My interest in examining what happens when you as a teenager are exposed to five or six times the amount of time as ordinary classes to music education derrives from my own experience as a music teacher at a school which has those kind of special music classes. During my career as a music teacher in grades 4 ? 9 in Swedish compulsory school I have taught music classes as well as ordinary classes for 18 years. During this time I have often wondered what this exposure means in retrospect. Is it the conquering and mastering of music skills that students remember when they?ve grown up to young adults, or is it something else?The aim of this study is to find out what it means for teenagers to have music as a school subject every day of their years in Swedish high school.

The purpose of this study is to explore the Swedish site Funbeat which is a space dedicated to people who share an interest in exercising in general, and running in particular. By applying a netnographic analysis, I will investigate if Funbeat matches the criteria of a participatory culture and how the members manage to establish a collective intelligence within the community. In order to achieve this, I will analyze the interactivity between the participants which occurs in discussion threads concerning injuries related to running, in the sites discussion forum. The results will then be discussed in relation to previous research within the field for participatory culture, collective intelligence and interactivity.The outcome of the study revealed that Funbeat can be regarded as very good example of a participatory culture. By each member sharing their individual knowledge in matters regarding injuries, a collective intelligence was established.

Sexual harassments have since long been an issue all over the world and schools have not been an exception. Reports from Swedish secondary schools show how 47% of the female pupils state that they have, sometime during their time in school, been the victim of sexual harassment. Other studies claim that pupils exposed to sexual harassments will develop low self-esteem and a decreased sense of self. The Swedish curriculum state that all children shall have the right to a harassment free school environment, but still many pupils claim to be exposed to sexual harassment in school. Several studies have theorized about why sexual harassment is so prevalent in schools but what do the pupils think? This study aims to reveal and analyze pupil opinions about sexual harassment; what do they think it is and why do they think it occurs? This will be done from a post-structural feminist point of view with focus on the shaping of identity among the respondents.

This essay examine how temporal claims (past, present and future) are used in two Official Government Reports (SOU) in Sweden considering rape and sexual assault. The Official Government Reports constitute an important and particular system for long-term planning, and the reports are used as an instrument to achieve desirable changes within the nation. The temporal pretensions in SOU 1976:9 Sexual offences: proposed new wording of Penal provisions against virtue, and SOU 1982:61 Rape and other sexual assaults, are analyzed in relation to the concepts realization of the possible and actualization of the virtual, in order to see how the concepts correspond to the process of desirable change in the reports. The temporal claims are used in a spatially sense where space is assimilated to the concept of time which in return create notions of spatio-temporal images of the past, the present and the future. This is partly a problem for the reports in their aspiration to transform old norms and create innovatory values and ideals..

The paper aims to examine how the wives of men with dementia experience their lives and how they perceive support from the society. The paper also aims to highlight the family care consultants´ work and views on support for families of people with dementia.Three spouses of people with dementia and three family care consultants were interviewed and the results were analyzed using Antonovsky's (1991) three theoretical concepts; comprehensibility, manageability and meaningfulness that comes from his theory Sense of coherence.The results show that the three wives whose men suffered from dementia spend most of their time, effort and energy on their husbands. They do not have time to think about their own needs and what support they feel they could use for themselves. They do not think about themselves as caregivers, they are spouses.Family care consultants are well aware of the importance of meeting and see the relatives in their lives, and denounces the importance of a support designed individually. Family care consultants understand that the most important and the best support society can provide a family care giver is that their close ones are well taken care of and given good care..